The assessee filed the writ petition on the ground that notice was served beyond the limitation period hence bad in law. Allowing the petition, the Court held that the facts admitted by the respondents in the counter affidavit that the date and time of triggering of e-mail automatedly by Income Tax Business Application technical servers was on April 1, 2021 at 05:30:08 a.m., the notice issued under section 148 of the Income-tax Act, 1961 dated March 31, 2021 was without jurisdiction since it had been issued on April 1, 2021, i.e., after expiry of the limitation for issuing notice for the assessment year 2013-14. The notice dated March 31, 2021 issued under section 148 and the reassessment order dated March 31, 2022 under section 147 were quashed. Followed Daujee Abhushan Bhandr Pvt Ltd v. UOI (2022) 444 ITR 41 (All)(HC) (AY.2013-14)
Santosh Krishna (HUF) v. UOI (2022) 449 ITR 457 (All.)(HC)
S. 147 : Reassessment-After the expiry of four years-Limitation-Business application showing E-Mail served at 5. Am on April 1, after the expiry of time-Notice and reassessment order barred by limitation-Notice and assessment order was quashed. [S. 148, Art. 226]